17:11D-1 - Definitions relative to tax preparation services
17:11D-1 Definitions relative to tax preparation services.
1.As used in this act:
"Client" means an individual who engages the services of a tax preparer.
"Commissioner" means the Commissioner of Banking and Insurance.
"Refund anticipation loan" means a loan that is secured by, or that the tax preparer anticipates from, a client's federal or State income tax refund.
"Tax preparation services" means services provided for a fee or other consideration to a client to:
(1)assist with preparing or filing State or federal individual income tax returns;
(2)assume final responsibility for completed work on an individual income tax return on which preliminary work has been completed by another; or
(3)offer, facilitate, or make refund anticipation loans.
"Tax preparer" means an individual, corporation, partnership, limited liability company, association, trustee or other entity who provides tax preparation services.
L.2007, c.258, s.1.